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KULICK v. DEPARTMENT OF REVENUE

TC 1195 to 1198; SC 26841.

624 P.2d 93 (1981)

290 Or. 507

Leonard KULICK, Sidney Kulick, Howard Shirvan and Stanley Shirvan, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided February 18, 1981.

Attorney(s) appearing for the Case

Eli Uncyk, New York City, argued the cause for appellants. On the brief were Bodie, Minturn, Van Voorhees, Larson & Dixon, Prineville, and Simon, Sussman, Uncyk, Forseter & Borenkind, New York City.

Ira W. Jones, Sr. Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James M. Brown, Atty. Gen.

LINDE, Justice.

Taxpayers, residents of New Jersey and shareholders in an Oregon corporation, appeal from a decision of the Oregon Tax Court that affirmed assessments against them of personal income taxes on their shares of both the distributed and the undistributed income of the corporation. The issue is whether such an exertion of the state's taxing power over nonresident individuals exceeds the state's reach and seeks to take their property without due process...

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